Legal Opinion

McCarroll, Commissioner of Revenues v. Williams

Supreme Court of Arkansas

Decided February 28, 1938No. 4-5002PublishedCited by 2 opinions

1Opinion of the CourtDonham, J.

This appeal is from a decree of the Pulaski chancery court enjoining the appellant, as Commissioner of Revenues, from collecting a tax of more than $5 per year on coin slot automatic musical instruments, regardless of the number of slots 'with which such instruments are equipped.

Appellee filed his complaint in said chancery court alleging that he is the owner and operator of several coin slot automatic musical machines and is ready, willing and offers to pay the sum of $5 per year privilege tax on •each of said machines; that said machines are equipped with from two to three slots, one a five…

2Cases cited2 opinions

  1. Berry v. SaleSupreme Court of Arkansas · 1931
  2. Berry v. Cousart Bayou Drainage DistrictSupreme Court of Arkansas · 1930

3Cited by2 opinions

  1. Cook v. BevillSupreme Court of Arkansas · 1969
  2. Gill and Hamrick v. StateSupreme Court of Arkansas · 1938

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